Statement;Score
"15. Integrity is an important value for auditors.";+4
"27. Objectivity is an important value for auditors.";+4
"4. Professionalism is an important value for auditors.";+3
"40. Communicative skills are important for an auditor.";+3
"45. Confidentiality is an important value for auditors.";+3
"16. If my employer has an assignment that conflicts with my conscience, I will not work on it.";+3

"23. An auditor’s loyalty should be more with the client than with society.";-3
"21. The employer has more influence over how difficult choices are managed than codes of professional conduct.";-3*
"42. There is little internal control in accountancy firms.";-3
"30. It is important to maintain a distance from your client to be a good auditor.";-3
"11. As an auditor, I am willing to break the law if I feel that this is for the best.";-4
"20. Sometimes, you must do unethical things for a client. If you don’t, a competitor will.";-4